China and the US were today accused of holding back progress on a climate deal as talks in Tianjin crashed into a series of procedural roadblocks.

On the penultimate day, negotiators said they have moved forward on technical issues, including a finance package and the subject of technology transfer, but the goal of a deal to replace or extend the Kyoto protocol remained a distant prospect.

The world's two biggest polluters, which together account for more than 40% of global emissions, have clashed this week over the form an agreement should take, the timing of next steps and how to enshrine and verify emissions targets.

The United States wants to move forward from the Copenhagen accord agreement made last December by coordinating national commitments to reduce emissions and instituting a rigorous regime to ensure compliance.

China is keen to protect a two-track approach in which richer countries make the first and biggest moves to reflect their greater responsibility for climate change.

It wants the US and signatories to the existing Kyoto protocol to lock in their commitments to reduce emissions and resists demands that China's own actions are simultaneously incorporated in the framework of an international treaty.

These tough stances have exasperated many participants, though which of the powers they blamed depended on their political alignments.

"I'm disappointed at the attitude of China. It's stepping back more and more from what we achieved at Copenhagen [the climate summit last December]," said Akira Yamada, a climate negotiator for Japan. "It's as if they are trying to trash the Copenhagen accord."

"I don't see progress towards a substantial result in Cancún, but we are still trying," said Branca Americano, the Brazilian state secretary for the environment. "Europe is willing to push the process. I'd like to see the United States move, but I don't see it."

Europe, the least developed nations, island states and some of the big emerging economies – including Brazil and South Africa – have expressed a willingness to compromise over the legal form of the agreement and the means of verification for emissions cuts.

The disagreements increase the likelihood of a gap in the global climate regime after 2012, when the Kyoto protocol needs to be renewed.

Japan says it will not sign a second commitment period because it will be ineffective without simultaneous actions by non-signatories.

"The Kyoto protocol parties emit only 28% of global emissions now and will be less and less in the future. It cannot be effective unless the world's first and second biggest emitter are involved," Yamada said.

Europe said it will sign up to Kyoto if nations outside that treaty work in tandem to legalise their commitments by the time of a climate meeting in South Africa next year. Eventually, it wants the two tracks to merge.

This week's discussions have brought that no nearer to realisation.

China accused its counterparts of trying to kill the Kyoto protocol. "We are losing confidence and trust," Huang Huikang, China's recently appointed special representative for climate change negotiations, told a plenary stock-taking session. "I want to emphasise on our side no compromise on the two track process and no compromise on the interests of developing countries."

Poorer nations and small island states, which are feeling the brunt of the impact of climate change, expressed dismay at the negative actions of the big emitters.

"We call on major powers to come to the table in a more urgent and efficient manner," said Dessima Williams, chair of the Alliance of Small Island States.